The following information was taken from Starbucks Corporation€™s 2011 and 2012 Form 10-Ks.

Required
a. Explain whether each line of information in the table above would best be described as being primarily financial accounting or managerial accounting in nature.
b. Provide some additional examples of managerial and financial accounting information that could apply to Starbucks.
c. If you analyze only the data you identified as financial in nature, does it appear that Starbucks€™ 2012 fiscal year was better or worse than its 2011 fiscal year? Explain.
d. If you analyze only the data you identified as managerial in nature, does it appear that Starbucks€™ 2012 fiscal year was better or worse than its 2011 fiscal year? Explain.
e. Did Starbucks appear to be using its roasting and distribution facilities more efficiently or less efficiently in 2012 than in2011?

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Fiscal Year Ended September 30, 2012 October 2, 2011 Number of global employees Number of employees in the U.S. Revenues (in millions) Properties used for roasting warehouse and distribution Total assets (in millions) Company-owned stores Net eamings (in millions) 160,000 120,000 $13,300 2,171,000 square feet $8,219 149,000 112,000 $11,700 2,396,000 square feet $7,360 9,007 $1,246 9,045 $1,384